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Form and content of audit report writing skills ISAE 3000

Form and content of reports
 ISAE 3000 does not stipulate a standardised format for the report. Different wording will
have to be used depending on the engagement.
 The report should include the following basic elements.
(a) A title that clearly indicates that the report is an independent assurance report;
(b) An addressee;
(c) An identification and description of the subject matter information and, when
appropriate, the subject matter;
(d) Identification of the criteria;
(e) Where appropriate, a description of any significant inherent limitation associated with
the evaluation or measurement of the subject matter against the criteria;
(f) When the criteria are available only to specific intended users/relevant only to a
specific purpose a statement restricting the use of the assurance report to those
users/ that purpose;
(g) A statement to identify the responsible party and to describe the responsible party's
and the practitioner's responsibilities;
(h) A statement that the engagement was performed in accordance with ISAEs;
(i) A summary of work performed;
(j) The practitioner's conclusion;
(k) The assurance report date; and
(l) The name of the firm or practitioner, and a specific location.
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